Fillable Form Urt-1 - Indiana Utility Receipts Tax Return

Annual Returns

Department allows the taxpayer to change the man-

ner in which it files its utility receipts tax return. All

Form URT-1 should be filed annually if you are

affiliated groups filing consolidated income tax returns

subject to the utility receipts tax. The return is due on

with the Department must enclose Schedule 8-D,

the 15th day of the fourth month following the close

Schedule of Indiana Affiliated Group Members,

of the taxpayer’s taxable year. Check box A1 at the top

which is available from the Department at

of the form if you are filing an amended return.

Extension of Time to File Payment

Select checkbox #3 in question M, below the address

The extension payment form URT-Q is used to make

section, to indicate whether this is a consolidated filing.

a payment when additional time is necessary for filing

Note: For more detailed information concerning the

the annual utility receipts tax return. A penalty for

utility receipts tax, get Commissioner’s Directive #18

late payment will not be imposed if at least 90 percent

of the tax due is paid by the original due date and the

remaining balance, plus interest, is paid in full by the

Utility Services Use Tax

extended due date. You must enclose a copy of the

Since July 1, 2006, an excise tax known as the utility

federal extension of time to file the annual income tax

services use tax has been imposed on the retail con-

form with your URT-1 return.

sumption of utility services in Indiana at the rate of

1.4 percent where the utility receipts tax is not paid

The Department recognizes the IRS’s application for

by the utility providing the service.

automatic extension of time to file (Form 7004) or

an electronic extension of time for filing the annual

Your entity might be liable for this tax if you pur-

federal income tax return. If an extension applies, you

chase utility services from outside Indiana (or

must check box L on the front of the return. You do

anywhere if for resale) and become the end user in

not need to file a separate copy of Form 7004 with

Indiana of any part of the purchase. The person who

the Department to request an Indiana extension. If

consumes the utility service is liable for the utility

an extension payment for Indiana is not due, you do

services use tax based on the price of the purchase.

not need to submit a copy of the federal extension

Unless the seller of the utility service is registered

separately, but you should enclose it with your annual

with the Department to collect the utility services

utility receipts tax return when filing. Returns received

use tax on your behalf, you are required to remit this

within 30 days after the last date indicated on an

tax on Form USU-103. For more information, get

enclosed federal extension will be considered timely

Commissioner’s Directive #32 at

filed. If you do not need a federal extension, you can

request an Indiana extension of time to file by writ-

ing to the Indiana Department of Revenue, Returns

Completing Form URT-1

Processing Center, Tax Administration, 100 N. Senate

Ave., Indianapolis, IN 46204-2253.

Complete all pertinent information at the top of the

return.

Consolidated Return of an Affiliated Group

Please use the correct legal name of the corporation

Corporations are considered to be affiliated if at least

and its current mailing address. For foreign addresses,

80 percent of the voting stock of one corporation is

please note the following:

owned by another corporation. Corporate members of

• Be sure to enter the name of the city, town, or

an affiliated group that are incorporated in Indiana or

village in the box labeled City;

authorized to do business in Indiana can file a consoli-

• Be sure to enter the name of the state or prov-

dated utility receipts tax return. An election to file a

ince in the box labeled State; and

consolidated return must be made at the time that the

• Be sure to enter the postal code and the 2-digit

group files its first return. If an election is made, the

country code in the box labeled ZIP Code.

taxpayer must continue to file consolidated until the

Form Urt-1 - Indiana Utility Receipts Tax Return - 2011 Page 4

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